AI Modules/Reporting/ಖಾತೆಗಳಿಗೆ ಟಿಪ್ಪಣಿಗಳು

Schedule III · 32 ಇಲ್ಲtes· प्रतिवेदन

ಖಾತೆಗಳಿಗೆ ಟಿಪ್ಪಣಿಗಳು

32 disclosures auto-drafted from UAL. CY vs PY ಟಾಗಲ್, version history per ಇಲ್ಲte.

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ಖಾತೆಗಳಿಗೆ ಟಿಪ್ಪಣಿಗಳು with CY vs PY ಟಾಗಲ್

ಕಂಪನಿಗಳ ಕಾಯ್ದೆ 2013 Schedule III requires extensive ಖಾತೆಗಳಿಗೆ ಟಿಪ್ಪಣಿಗಳು: 32 in Division I, more in Division II for Ind AS. CORAA composes every ಇಲ್ಲte automatically from ಯುನಿವರ್ಸಲ್ ಆಡಿಟ್ ಲೆಡ್ಜರ್. Each ಇಲ್ಲte shows CY versus PY ಅಕ್ಕಪಕ್ಕ, preserves version history per edit, and supports inline drill to constituent ಲೆಡ್ಜರ್‌ಗಳು. ಇಲ್ಲte 5 Long-term Borrowings, ಇಲ್ಲte 8 Trade Payables MSME, ಇಲ್ಲte 11 PPE, ಇಲ್ಲte 23 Contingent Liabilities, ಇಲ್ಲte 30 RPT, and 27 more.

32 ಇಲ್ಲtes auto-drafted from UAL data
CY vs PY ಟಾಗಲ್ per ಇಲ್ಲte (ಅಕ್ಕಪಕ್ಕ comparison)
Version history captures every edit with reason
ಲೆಡ್ಜರ್-level breakdown beneath each ಇಲ್ಲte
Reviewed and Final state lock per ಇಲ್ಲte
Direct cross-reference to Schedule III BS / P&L line

Two paths, one ledger

The old way, and ours.

Two paths to the same audit conclusion. One leaves traces; the other doesn't.

Traditional

The old way

-ಇಲ್ಲtes drafted manually in Word every ಆಡಿಟ್
-CY figures pulled from current ಪ್ರಯೋಗ balance; PY from prior-year ಆಡಿಟ್ file
-Cross-references to Schedule III ಸಾಲು manually maintained
-Reviewer comments left as track-changes in the Word file

ಇಲ್ಲtes drafting: 1-2 days. Re-drafting after BS changes: common.

CORAA

On the Ledger

Every ಇಲ್ಲte auto-drafted from UAL with structured fields
CY and PY pulled from current and prior-year UAL respectively
Reclassify a ಲೆಡ್ಜರ್ ಮತ್ತು the dependent ಇಲ್ಲte recomposes automatically
Reviewer comments captured inline with versioning
Reviewed and Final state machine prevents post-sign-off edits

ಇಲ್ಲtes drafting: 30 minutes review per ಇಲ್ಲte for Year 1, minutes for Year 2.

How it works

Three steps. Every trace logged.

Step 01

Composition from UAL

Each ಇಲ್ಲte has a ಟೆಂಪ್ಲೇಟ್ tied to its Schedule III ಸಾಲು. The ಟೆಂಪ್ಲೇಟ್ specifies which UAL data populates which field. Example: ಇಲ್ಲte 5 Long-term Borrowings pulls from ಲೆಡ್ಜರ್‌ಗಳು classified as Schedule III Line A3, with sub-classification by Secured / Unsecured.

Step 02

Review per ಇಲ್ಲte

The ಖಾತೆಗಳಿಗೆ ಟಿಪ್ಪಣಿಗಳು tab on the Schedule III ವರ್ಕಿಂಗ್ ಪೇಪರ್ lists all 32 ಇಲ್ಲtes. Click any ಇಲ್ಲte to see Current ಇಲ್ಲte, vs PY ಇಲ್ಲte, and Edit History. Reviewer adds comments inline, accepts the figures, and marks the ಇಲ್ಲte Reviewed.

Step 03

Mark Final and lock

When all ಇಲ್ಲtes are Reviewed, the partner marks the entire ಇಲ್ಲtes pack Final. Further edits after Final require a SA ಪ್ರಕಾರ ದಾಖಲಿತ ಮರು-ಮೌಲ್ಯಮಾಪನ ಟಿಪ್ಪಣಿ 230 and create a new version.

Inside the module

What you actually get.

32 ಇಲ್ಲte ಟೆಂಪ್ಲೇಟ್‌ಗಳು

Every Schedule III ಇಲ್ಲte has a structured ಟೆಂಪ್ಲೇಟ್ that maps to UAL data. Examples below.

›ಇಲ್ಲte 1 Corporate Information
›ಇಲ್ಲte 5 Long-term Borrowings (with security terms)
›ಇಲ್ಲte 8 Trade Payables (MSME split)
›ಇಲ್ಲte 11 PPE roll-forward
›ಇಲ್ಲte 19 Trade Receivables (ageing buckets)
›ಇಲ್ಲte 23 Contingent Liabilities
›ಇಲ್ಲte 30 Related Party Disclosures

CY vs PY ಅಕ್ಕಪಕ್ಕ

Every ಇಲ್ಲte carries a CY vs PY ಟಾಗಲ್. The disclosure is rendered for both years simultaneously so the reviewer compares without switching files.

›Same ಇಲ್ಲte ಟೆಂಪ್ಲೇಟ್ for both years
›Variance highlight inline
›PY pulled from prior-year ಆಡಿಟ್
›Reclassification adjustments captured

Version history per ಇಲ್ಲte

Every edit creates a new version of the ಇಲ್ಲte. The Edit History tab shows who changed what, when, and the reason. Reverts supported until Final state.

›Per-edit versioning
›Edit reason captured
›Revert supported pre-Final
›ಆಡಿಟ್ log preserves all versions

Reviewed and Final state machine

ಇಲ್ಲtes flow through Draft → Reviewed → Final. ಲೇಖನಗಳು draft, partner reviews and marks Reviewed, partner finally marks the pack Final. Post-Final edits require documented re-evaluation per SA 230.

›Draft, Reviewed, Final states
›State transitions logged
›Post-Final edit requires re-evaluation note
›Final state lockable per ಇಲ್ಲte or pack

Frequently asked

Answers, up front.

The ಆಡಿಟರ್ marks the ಇಲ್ಲte as 'N/A' with a brief reason. The ಇಲ್ಲte still appears in the ಇಲ್ಲtes pack but renders with 'ಇಲ್ಲt Applicable' instead of figures. Some ಇಲ್ಲtes (e.g., RPT for entities with no related parties) are auto-marked N/A based on UAL data.

Division II (Ind AS) has additional ಇಲ್ಲtes not in Division I: ECL on Trade Receivables (Ind AS 109), Right-of-Use Assets (Ind AS 116), Financial Instruments classification (FVTPL / FVOCI). The ಚೌಕಟ್ಟು selector at ಎಂಗೇಜ್‌ಮೆಂಟ್ ಸೆಟಪ್ loads the appropriate Division-II ಟೆಂಪ್ಲೇಟ್‌ಗಳು.

ಹೌದು. Each ಇಲ್ಲte supports inline reviewer comments visible to ಆಡಿಟ್ ತಂಡ. Comments flow into the ಎಂಗೇಜ್‌ಮೆಂಟ್ Log and are accessible to peer reviewers. Resolved comments are archived but not deleted.

See it on a real ledger

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